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<p>Year-end reconciliation is a national process carried out, in the most part, by
the NHS Business Services Authority (NHS BSA), and commissioned by NHS England.</p><p>As
of 31 January 2024, there were 38 unresolved queries from contract holders about their
year-end outcome for 2022/23. This equates to 0.6% of the 6673 contracts within the
NHS BSA responsibility to reconcile. There are a further proportion of contracts,
1,946, that remain within the remit of integrated care boards to reconcile, where
data is not held centrally.</p><p>The process of year end reconciliation is a vital
part of ensuring contract holders are held accountable for the activity they have
been contracted to deliver, and to ensure taxpayers get value for money from the £3
billion National Health Service dentistry budget.</p>
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